To work out what you need to pay you’ll need to value your property using a valuation date. Section 19 of the ATED technical guidance explains more about the meaning of ‘dwelling’. Some properties are not classed as dwellings. It includes any gardens, grounds and buildings within them.įind out about valuing different types of properties for example mixed use, more than one dwelling and multiple interests in properties. Your property is a dwelling if all or part of it is used, or could be used, as a residence, for example a house or flat. There are reliefs and exemptions from the tax, which may mean you do not have to pay. Returns must be submitted on or after 1 April in any chargeable period. collective investment scheme - for example a unit trust or an open ended investment vehicle.partnership where any of the partners is a company. ![]() ![]()
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